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TREAS/IRS RIN: 1545-BM12 Publication ID: Spring 2015 
Title: Disguised Payments for Services 
Abstract:

The proposed regulations relate to disguised payments for services under section 707(a)(2)(A) of the Internal Revenue Code. The regulations provide guidance to partnerships and their partners regarding when an agreement will be treated as a disguised payment for services.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1.707-2   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 707   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  06/00/2015 
Additional Information: REG-115452-14 Drafting attorney: Jaclyn Goldberg (202) 317-5037 Reviewing attorney: Faith Colson (202) 317-5031 Treasury attorney: Craig Gerson (202) 622-0180 CC:PSI
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Jaclyn M. Goldberg
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5012,
Washington, DC 20224
Phone:202 317-5037
Fax:202 317-6728
Email: jaclyn.m.goldberg@irscounsel.treas.gov